ACCOUNT NO. ACCOUNT Work in Process-Baking Department Balance Item Debit Date Credit Debit Credit 22,590 Dec. 1 Bal., 9,000 units, 3/5 completed 324,000 346,590 31 Direct materials, 162,000 units 31 Direct later 93,800 440,390 31 Factory overhead 52,756 493,146 31 Goods finished, 164,100 units 475,620 17,526 31 Bal., ? units, 3/5 completed 17,526 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" ans 1. Direct materials cost per equivalent unit 2 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during December 4. Cost of units started and completed during December 5. Cost of the ending work in process b. Assuming that the direct materials cost is the same for November and December, did the conversion remain the same in December? Increase